Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Power to pass an interim order of attachment of the bank account was not contemplated under Section 121 of the Customs Act and, therefore, the account of the authorities in suspending the operation of the bank account pending investigation was not sustainable - HC
Power to pass an interim order of attachment of the bank account was not contemplated under Section 121 of the Customs Act and, therefore, the account of the authorities in suspending the operation of the bank account pending investigation was not sustainable - HC
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